Title 43 — Taxation of Income
16 chapters · 269 sections in this title.
A.R.S. § 43-401 Withholding tax; rates; election by employee
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A. Except as provided by subsections B and H of this section, every employer at the time of the payment of wages, salary, bonus or other emolument to any employee whose compensation is for services performed within this state shall deduct and retain from the compensation an amoun…
A.R.S. § 43-402 Definition of "employer"
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For the purposes of this article, "employer" means the person for whom an individual performs or performed any service of whatever nature, as the employee of such person including any officer or department of the state, any political subdivision or agency of the state, any city o…
A.R.S. § 43-403 Employment excluded from withholding
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A. No amount shall be deducted or retained from: 1. Wages or salary paid to an employee of a common carrier when such employee is a nonresident of this state as defined in section 43-104 and regularly performs services both within and without this state. 2. Wages paid for domesti…
A.R.S. § 43-404 Extension of withholding to pensions, annuities, retirement accounts; definitions
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A. For the purposes of this title, a payment from a pension or annuity or a distribution from a retirement account to an individual, if at the time the payment or distribution is made a request by the individual that such pension, annuity, retirement account be subject to withhol…
A.R.S. § 43-405 Extension of withholding to gambling winnings
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A. For the purposes of this title, payments of prize winnings that are subject to federal withholding pursuant to section 1441 or section 3402(q) of the internal revenue code by any of the following shall be treated as if they were payments of wages by an employer to employees fo…
A.R.S. § 43-406 Extension of withholding to premature withdrawals of state and local government retirement contributions
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For the purposes of this title and except for eligible rollover distributions transferred to an eligible retirement plan pursuant to section 401(a)(31) of the internal revenue code, amounts withdrawn from the state retirement system, the elected officials' retirement plan or a co…
A.R.S. § 43-407 Extension of withholding to unemployment compensation payments
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A. For the purposes of this title, any payment of unemployment compensation to an individual who has made an election to have state income tax withheld as specified in section 23-792, subsection A, paragraph 4, shall be treated as a payment of wages by an employer to an employee …
A.R.S. § 43-408 Voluntary withholding on out-of-state wages
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A. If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state. B. If the employee and employer agree to the voluntary withholding of tax, in…
A.R.S. § 43-409 Job creation withholdings clearing account
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A. The job creation withholdings clearing account is established consisting of $10,500,000 in each fiscal year. B. On the twentieth day of each month, the state treasurer shall credit the following amounts from the clearing account: 1. To the Arizona commerce authority fund estab…
A.R.S. § 43-411 Employer entitled to address of employee
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When necessary to make effective the provisions of this chapter, the name and address of the recipient of income shall be furnished upon demand of the person paying the wages. The department shall furnish the person paying the wages with forms to be signed by the person from whom…
A.R.S. § 43-412 Returns of withholding to be filed with department
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A. Every employer at the time of filing a reconciliation pursuant to section 43-401, subsection C shall deliver to the department a return in the form prescribed by the department showing the total amount of wages, salaries, bonuses or other emoluments paid to employees, the amou…
A.R.S. § 43-413 Statement of withholding to employees
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The employer, within thirty-one days after the end of each calendar year, shall furnish each employee with either a statement of the amount withheld during the previous tax year, showing the gross earnings and the amount of tax withheld or, if the termination of employment is bef…
A.R.S. § 43-414 Liability for failure to withhold
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The employer shall be liable to the department for the payment of the tax required to be deducted and withheld under this chapter, and the employee shall not be liable for the amount of any such payment nor shall the employer be liable to any person or any employee for the amount…
A.R.S. § 43-415 Withholdings as trust fund for state
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Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over to the department, the amount of tax so collected or withheld shall be held to be a special fund in trust for this state. The amount of such fund shal…
A.R.S. § 43-416 Failure to remit withholding; classification
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Any employer entrusted with or having in his control any tax required to be collected or withheld and constituting a "special fund in trust for this state" pursuant to section 43-415, who fraudulently appropriates, or secretes with a fraudulent intent to appropriate, to any use o…
A.R.S. § 43-417 Withholding without resort to legal action
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Any person required to withhold and transmit any amount pursuant to this chapter shall comply with the requirement without resort to any legal or equitable action in a court of law or equity.
A.R.S. § 43-418 Payroll service company; registration; definitions
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A. For withholding tax returns due to be filed from and after May 31, 2011, a person shall not act as a payroll service company unless the person is registered with the department under this section. B. A person shall apply to the department electronically for registration as a p…
A.R.S. § 43-419 Electronic remittance and filing required by payroll service company; penalty; definitions
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A. For withholding tax returns due to be filed from and after May 31, 2011, a payroll service company remitting amounts due as prescribed in section 43-401, subsection C on behalf of a client shall make all payments electronically. If a payroll service company remits a payment in…
A.R.S. § 43-431 Amounts withheld considered part payment of tax
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The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee's taxable income for his tax year which begins within such calendar year, and t…
A.R.S. § 43-432 Refund for excess withholding
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A. When the total amount withheld under section 43-401 exceeds the amount of the tax on the employee's entire taxable income as computed under this title, the department shall, after auditing the annual return filed by the employee in accordance with chapter 3 of this title, and …
A.R.S. § 43-433 Remedies for withheld taxes
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Any taxpayer from whom a tax is collected by withholding under this chapter is entitled to the remedies set forth in chapter 6 of this title.
A.R.S. § 43-434 Exemption in case of nonresident employees
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In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096, sufficient in amount to offset the tax required by this chapter to be withhe…
A.R.S. § 43-435 Failure to collect and pay over tax; personal liability
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Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.